https://www.taxtmi.com/caselaws?id=758990 The Allahabad HC dismissed writ petitions challenging GST appeal dismissals on limitation grounds. The original demand orders under Section 74 of GST Act were passed without providing hearing opportunities to petitioners. The Court held that a notification dated 02.11.2023 allowing appeals filed by 31.01.2024 without limitation constraints was inapplicable since the impugned order was passed on 20.07.2023, after the notification's cut-off date of 31.03.2023. The Court noted that cited precedent specifically held that delay in filing appeals cannot be condoned beyond prescribed limitation periods under the Act. en-us Thu, 12 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758990 The Allahabad HC dismissed writ petitions challenging GST appeal dismissals on limitation grounds. The original demand orders under Section 74 of GST Act were passed without providing hearing opportunities to petitioners. The Court held that a notification dated 02.11.2023 allowing appeals filed by 31.01.2024 without limitation constraints was inapplicable since the impugned order was passed on 20.07.2023, after the notification's cut-off date of 31.03.2023. The Court noted that cited precedent specifically held that delay in filing appeals cannot be condoned beyond prescribed limitation periods under the Act. Case-Laws GST Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758990